CIT v. Visakhapatnam Port Trust

144 ITR 146High Court1983#836 most cited

What is CIT v. Visakhapatnam Port Trust authority for?

Sections 4 and 5 of the Income Tax Act, which define total income and chargeability, are subject to Section 90, meaning that Double Taxation Avoidance Agreements (DTAAs) override the Act's provisions in case of a conflict.

124

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Visakhapatnam Port Trust · 144 ITR 146 · Section 90 · DTAA override · conflict Income Tax Act · Sections 4 and 5 · double taxation avoidance agreement · tax treaty · international taxation · permanent establishment · royalty income

Also reported as

1983 SCC OnLine AP 28738 CTR 1

Sections most often in play

Section 195Section 9(1)(vi)Section 90(2)Section 143(3)Section 248Section 254Section 263Section 90

Issues it is cited on

section 44csection 90(2)tax residency certificatesection 244section 9(1)(vi)tax treatypermanent establishmentroyalty incomesection 9(1)section 90section 40(a)(i)section 244a

Judgments citing CIT v. Visakhapatnam Port Trust

Amadeus It Group Sa, New Delhi vs. DCIT(International Taxation), Circle-9(1)(1), New Delhi

ITA 7970/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Jan 2021AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Dr. Prabha Kant, CIT DR
Section 143Section 144C(13)

…There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be rele…

Amadeus It Group Sa, New Delhi vs. DCIT (International Taxation), Circle-1(1)(1), New Delhi

ITA 3494/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Jan 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Dr. Prabha Kant, CIT DR
Section 143Section 144C(13)

…There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be rele…

Amadeus It Group Sa, New Delhi vs. DCIT (International Taxation), New Delhi

ITA 2007/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Jan 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Dr. Prabha Kant, CIT DR
Section 143Section 144C(13)

…There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be rele…

The DCIT, Circle-1, Ahmedabad vs. Aia Engineering Ltd., Ahmedabad

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

ITA 1766/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2008-09
For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. ITA No. Appellant Respondent A.Y. No. 1 1766/Ahd/2012 Dy. CIT, AIA 2008-09 Circle-1, Ah’d Engineering Ltd. Ah’d 2 2342/Ahd/2015 Dy. CIT, AIA 2009-10 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 3 2343/Ahd/2015 Dy. CIT, AIA 2010-11 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 4 1112/Ahd/2017 Dy. CIT, AIA 2011-12 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 5 1835/Ahd/2017 Dy. CIT, AIA 2012-13 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 6 2805/Ahd/2017 Dy. CIT,…

Aia Engineering Ltd., Ahmedabad vs. The Dy.CIT., Circle-1, Ahmedabad

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

ITA 1757/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2008-09
For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. ITA No. Appellant Respondent A.Y. No. 1 1766/Ahd/2012 Dy. CIT, AIA 2008-09 Circle-1, Ah’d Engineering Ltd. Ah’d 2 2342/Ahd/2015 Dy. CIT, AIA 2009-10 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 3 2343/Ahd/2015 Dy. CIT, AIA 2010-11 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 4 1112/Ahd/2017 Dy. CIT, AIA 2011-12 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 5 1835/Ahd/2017 Dy. CIT, AIA 2012-13 Circle-1(1)(1), Engineering Ah’d Ltd. Ah’d 6 2805/Ahd/2017 Dy. CIT,…

Amadeus It Group Sa, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 1626/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Oct 2020AY 2012-13

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in wh…

Amadeus It Group Sa, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 1204/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Oct 2020AY 2011-12

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in wh…

Amadeus It Group Sa., New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 1824/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Oct 2020AY 2010-11

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in wh…

Amadeus It Group Sa, New Delhi vs. Addl. DIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 60/DEL/2013[2009-10]Status: DisposedITAT Delhi26 Oct 2020AY 2009-10

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in wh…

Amadeus It Group Sa, New Delhi vs. Addl. DIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 5150/DEL/2011[2008-09]Status: DisposedITAT Delhi26 Oct 2020AY 2008-09

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in wh…

Amadeus It Group Sa, New Delhi vs. ADIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 4906/DEL/2010[2007-08]Status: DisposedITAT Delhi26 Oct 2020AY 2007-08

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)

…. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." ITA No. 1204/Del/2015 Amadeus IT Group SA 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in wh…

Giesecke & Devrient (India) Pvt. Ltd., Gurgaon vs. Addl. CIT, Special Range- 04, New Delhi

In the result, appeal of the assessee in ITA No

ITA 7075/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Oct 2020AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] Giesecke & Devrient [India] Pvt Ltd Vs. The Addl. C.I.T Corporate Office, Plot No. 57, Special Range -04 Sector 44, Gurgaon New Delhi Pan: Aabcg 4223 D [Appellant] [Respondent]

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri Surendra Pal, CIT-DR
Section 143(3)Section 40a

…of double taxation, then, in relation to the assessee to whom such agreement applies, provisions of this Act shall apply to the extent they are more beneficial to the assessee. 59. The Hon’ble Andhra Pradesh High Court in the case of Visakhapatnam Port Trust 144 ITR 146 held that provisions of sections 4 and 5 of the Act are made subject of the provisions of the Act which means that they are subject to provisions of section 90 of the Act by necessary implication they are subject to terms of DTAA, if any, entered into by the Government of India. 60. The Hon’ble High Court of Calcutta in the case of CIT Vs. Devi…

Meghmani Organics Ltd., Ahmedabad vs. The DCIT., Cent.Circle-1(1), Ahmedabad

In the result, assessee’s appeal is allowed for statistical purpose

ITA 2204/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad28 Jul 2020AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar Sr. Advocate with Shri Parin Shah ARFor Respondent: Shri Vinod Tanwani, Sr. D.R
Section 10BSection 143(3)Section 234ASection 271(1)(c)Section 92C

…, pioneering work done by the OECD, in the field of international taxation, has been judicially recognized worldwide by various judicial forums, including, most notably by Hon'ble Andhra Pradesh High Court in the case of CIT v. Visakhapatnam Port Trust [1983] 144 ITR 146/15 Taxman 72 (AP)= 2003-TII-14-HC-AP- INTL. Their Lordships also referred to Lord Radcliffe's observations in Ostime v. Australian Mutual Provident Society [1960] 39 ITR 210 (HL), which has described the language employed in the models developed by the OECD as the "international tax language". The work done by OECD in the field of transfer pricin…

Hyatt International Southwest Asia Ltd., United Arab Emirates vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are dismissed

ITA 957/DEL/2016[2012-13]Status: DisposedITAT Delhi04 Dec 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…blishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 17. He also relied on models and judgments of OECD Model Convention and commentary and also judgment of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Motorola Inc. v. DCIT (2005) 95 ITD 269 (Del SB) and Clifford Chance, United Kingdom vs DCIT (2002) 82 ITD 106(Mum) and argued that based on these judgments, no profits can be attributable to PE. The submissions of the assessee in the background of the case read as under: “i.) We, Hyatt International - South West Asia Limited (‘HISWA’ or…

Hyatt International Southwest Asia Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, the appeals of the assessee are dismissed

ITA 1762/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Dec 2019AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…blishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 17. He also relied on models and judgments of OECD Model Convention and commentary and also judgment of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Motorola Inc. v. DCIT (2005) 95 ITD 269 (Del SB) and Clifford Chance, United Kingdom vs DCIT (2002) 82 ITD 106(Mum) and argued that based on these judgments, no profits can be attributable to PE. The submissions of the assessee in the background of the case read as under: “i.) We, Hyatt International - South West Asia Limited (‘HISWA’ or…

M/S. Hyatt International Southwest Asia Ltd., Gurgaon vs. ADIT, New Delhi

In the result, the appeals of the assessee are dismissed

ITA 779/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Dec 2019AY 2010-11

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…blishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 17. He also relied on models and judgments of OECD Model Convention and commentary and also judgment of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Motorola Inc. v. DCIT (2005) 95 ITD 269 (Del SB) and Clifford Chance, United Kingdom vs DCIT (2002) 82 ITD 106(Mum) and argued that based on these judgments, no profits can be attributable to PE. The submissions of the assessee in the background of the case read as under: “i.) We, Hyatt International - South West Asia Limited (‘HISWA’ or…

M/S. Hyatt International-Southwest Asia Ltd vs. ADIT, New Delhi

In the result, the appeals of the assessee are dismissed

ITA 579/DEL/2013[2009-10]Status: DisposedITAT Delhi04 Dec 2019AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…blishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply. 17. He also relied on models and judgments of OECD Model Convention and commentary and also judgment of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Motorola Inc. v. DCIT (2005) 95 ITD 269 (Del SB) and Clifford Chance, United Kingdom vs DCIT (2002) 82 ITD 106(Mum) and argued that based on these judgments, no profits can be attributable to PE. The submissions of the assessee in the background of the case read as under: “i.) We, Hyatt International - South West Asia Limited (‘HISWA’ or…

M/S. Wifi Networks P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeal field by the assessee is treated as allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 2325/BANG/2016[2012-13]Status: DisposedITAT Bangalore25 Oct 2019AY 2012-13

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaranassessment Year : 2012-13

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 40Section 40aSection 9(1)(vi)

…by the State of Residence is said to be transferred to the State of Source, where the person needs to file his return of income and comply with the domestic tax laws. 7.4 In a landmark decision in the case of (IT Vs. Vishakhapatnam Port Trust cited in (1983) 144 ITR 146 (AP), on the subject of "Permanent Establishment", the Honourable Andhra Pradesh High Court observed as follows: "The words "Permanent Establishment" postulate the existence of a substantial element of an enduring or permanent nature of a foreign enterprise in another, which can be attributed to a fixed place of business in that country. It shou…

ITO (International Taxation), New Delhi vs. M/S. Tv Today India Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 4408/DEL/2016[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi14 Oct 2019

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4408/Del/2016 : Asstt. Year : 2012-13 Income Tax Officer, Vs M/S Tv Today India Pvt. Ltd., F-26, 1St Floor, Connaught Circus, International Taxation, Ward- 3(1)(1), New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabct0424B Assessee By : Sh. Salil Agarwal, Adv. Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 26.08.2019 Date Of Pronouncement: 14.10.2019 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Revenue Against The Order Of The Ld. Cit(A)-43, New Delhi Dated 30.05.2016. Issue Of Payment For Transponder Charges.

For Appellant: Sh. Salil Agarwal, AdvFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 9(1)(vi)

…There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539.” 59. On a final note, India’s change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining 11 TV Today India Pvt. Ltd. royalty as they stand today. The only manner in which such chan…

JCIT (OSD)(It) 3(2)(1), Mumbai vs. Merrill Lynch Capital Market, Espana Sasv, Mumbai

In the result, the appeal is dismissed

ITA 6109/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Oct 2019AY 2013-14
Section 143(3)

…f expressions in the tax treaties can be inferred, to use the words of Lord Redcliffe, as in ‘international tax language’ developed by these multilateral organizations. Hon’ble Andhra Pradesh High Court, in the case of CIT v. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP-FC)], referred to the OECD Commentary on the technical expressions and the clauses in the model conventions, and referred to, with approval, Lord Redcliffe’s observation in Ostime v. Australian Mutual Provident Society [1960] 39 ITR 210, 219 (HL) which have described the language employed in those documents as the ‘international tax language’…